2024 (6) TMI 112

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....n & Sridharan Attorneys   For Respondents  :  Mr. V. Prashanth Kiran Government Advocate   ORDER   By this Writ Petition, the petitioner seeks a direction for recredit or refund of the amounts recovered pursuant to assessment orders pertaining to assessment years 2017-2018, 2018-2019 and 2019-2020.   2. Learned counsel for the petitioner submits that the a....

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....f the respondents. He placed reliance on the counter affidavit, particularly paragraphs 6 and 10 thereof. On such basis, he contends that the action of the respondents in initiating recovery measures is justified. 4. Section 78 of the Tamil Nadu Goods and Services Tax Act, 2017 is as under:-   "78. Initiation of recovery proceedings.-   Any amount payable by a taxabl....

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.... the prescribed three month period. In the case in hand, no material has been placed on record to justify invoking the proviso to Section 78 of the applicable GST enactments. 6. In the counter affidavit, the respondents have stated as under in paragraphs 10 and 33 thereof:   "10. It is submitted that the fourth respondent had recovered the amount both from the Electronic Credit Le....

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....t is ready to issue the refund of recovered amount by way of re-credit to Credit Ledger and Cash Ledger respectively if the petitioner preferred a refund application in the GST portal."   7. In view of the fact that the respondents have failed to satisfactorily explain the recourse to the proviso to Section 78, the petitioner is entitled to a refund.   8. Consequently, W.P.No.13104....